9911796707
TMI Blog2021 (12) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... visional release of the goods in dispute for re-export/export in terms of the Order dated 15.09.2021 passed by the Hon'ble Gujarat High Court in Special Civil Application 7840/2021 wherein, the appellant was permitted to make the application for provisional release in terms of Section 110A of the Customs Act, 1962 and directed the respondent to decide the application in accordance with law. The respondent Commissioner rejected the request for provisional release of the goods for export therefore, the present appeal filed by the appellant. 02. Shri Vikram Nankani, learned Senior Advocate appearing on behalf of the appellant submits that the imported goods were seized on the pretext that the appellant have misdeclared the goods as 'Naptha' a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant vide Bills of Entry for warehousing bearing Nos.9585811, 9585898 & 9586461 all dated 16.11.2020 and exports thereof was permitted without payment of duty vide three shipping bills bearing Nos. 6787230, 6788047 & 6802032 dated 26.11.20, 26.11.20 & 27.11.20 respectively. He further submits that it is nobody's case that the imported goods are prohibited. The seizure memo itself alleges that "Natural Gasoline Liquid" is amongst restricted category. In any event, Section 125 of Customs Act, 1962 permits release of even confiscated, prohibited goods on payment of redemption fine by using the word "may" conferring discretion on the adjudicating authority to grant or not grant to the person from whose possession or custody the goods had bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered the submissions made by both the sides and perused the records. We find that the limited issue to be decided in the present case is that whether the seized imported goods which was warehoused by filing warehouse Bills of entry which is exclusively meant for export can be released provisionally for export or otherwise. Since the proceeding of DRI is continued, no final conclusion can be drawn as regard the allegation of DRI that whether the appellant have correctly classified the goods and/or valued the imported goods therefore, we proceed to decide only the issue of release of the goods. We find that since the goods before import and warehousing was intended to be exported, no prejudice will cause to the revenue with regard to disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ammunition, hazardous waste and chemicals and warehouse them in such bonded warehouses. (b) Such goods may be cleared for home consumption in accordance with provision of FTP and against authorization, wherever required. Customs duty as applicable shall be paid at the time of clearance of such goods. (c) The clearance of the warehoused goods shall be as per the provisions of the Customs Act, 1962. FOREIGN TRADE PROCEDURES "2.36 Warehousing Facility (a) Public/Private Customs Bonded Warehouses may be set up in DTA as per Chapter-IX of Customs Act, 1962, to import items in terms of Paragraph 2.36 of FTP. On receipt of goods, such warehouses shall keep these goods for one year without payment of applicable customs duties. Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired to be released provisionally for export without payment of duty. We also find that the department could not make a prima facie case even for seizure of the goods in view of the contrary test reports. 4.2 As per our above discussion and findings, we are of the clear view that the warehoused goods which are meant for export only must be released provisionally by accepting only a bond of the total value of the goods, accordingly, we direct the concerned respondent to release the goods provisionally on execution of only a bond for full value of the goods and the same shall be allowed to be exported without any payment of duty, fine, penalty. The appellant is given liberty to approach the concerned authority for issuance of waiver certif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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